Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.4 ounces 0.3 hours 0.3 hours Standard Price or Rate $ 3.00 per ounce $ 10.00 per hour $ 5.00 per hour Standard Cost Per Unit $19.20 $ 3.00 $ 1.50 The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 3,200 units 2,600 units 20,200 ounces 21,300 ounces 460 hours 45,200 13,200 3,600 $ $ The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor rate variance for June is: Multiple Choice O $2,681 O $8,600 F O $2,681U $8.600 U